A parliamentary panel has called for vacancies at the Income Tax Appellate Tribunal (ITAT) to be filled on a continuous and timely basis, warning that manpower shortages across different levels are affecting hearings and slowing the disposal of cases. The Standing Committee on Law and Personnel, reviewing the functioning of tribunals across the country, stressed that adequate staffing was essential not only among judicial members but also within registry, administrative and support services.
Established in 1941 and frequently described as the country's “mother tribunal”, the ITAT has a sanctioned strength of 126 members, including its president and 10 zonal vice-presidents. As of May 1, 2026, however, only 98 members were in position. Recruitment has since been completed for another 16 candidates.
Staff shortages affecting hearings
The committee said vacancies in positions such as Registrar and other supporting cadres were having a direct bearing on the tribunal's ability to manage its workload efficiently.
It observed that the functioning of a judicial institution depended on an adequately staffed administrative machinery alongside the availability of members who hear cases.
“Vacancies at various levels adversely affect scheduling of hearings, preparation of records, court proceedings, administrative supervision and overall case disposal,” the panel said.
It therefore recommended that vacancies among ITAT members be addressed without delays and through a continuous recruitment process so that the tribunal can operate closer to its sanctioned capacity.
The Department of Legal Affairs, ITAT, Staff Selection Commission and other agencies concerned have also been asked to expedite appointments to registry and supporting positions, including Registrar, Deputy Registrar, Assistant Registrar, Senior Private Secretary and Private Secretary.
Reserve panel suggested for vacancies
The committee separately highlighted difficulties faced by government institutions in retaining people recruited to Group B and Group C positions.
Candidates sometimes do not join after selection or leave shortly after taking up their posts, forcing organisations to restart or extend recruitment exercises.
To address the problem, the panel suggested examining whether a reserve panel or waiting list of selected candidates could be maintained for a specified period. Candidates from such a list could be appointed quickly when vacancies emerge because of non-joining or early attrition.
The committee also sought periodic assessments of the ITAT's manpower requirements across its judicial, registry and support wings.
Rather than waiting for staffing shortages to become severe, recruitment should be undertaken proactively so that administrative constraints do not hamper the delivery of justice, it said in its report, ‘Review of functioning of tribunal system in the country’.
Panel seeks permanent Mumbai headquarters
Infrastructure at the tribunal's benches also came under scrutiny, with the committee asking the Department of Legal Affairs to give priority to improving ITAT facilities across India.
It specifically recommended establishing a permanent and modern headquarters for the tribunal in Mumbai.
The panel also sought timely completion of infrastructure projects already under way in Ahmedabad, Kolkata and Guwahati, saying these should be finished within their stipulated schedules.
The recommendations underline the committee's broader concern that vacancies and inadequate physical infrastructure can undermine tribunal efficiency even when mechanisms for adjudicating cases are already in place.